“…The composition of the company's board has an impact on strategic decisions and actions, including in complex and voluntary sustainability disclosures (Elkington, 2006;Rao & Tilt, 2016). Based on a review of selected articles, it is apparent that audit committee, independent commissioners, and female directors are the composition of the board most often associated with sustainability practices and reporting (Ararat & Sayedy, 2019;Arayssi, 2016;Bae et al, 2018;Bravo & Reguera-Alvarado, 2019;Buallay & Al-Ajmi, 2020;al Farooque & Ahulu, 2017;Furlotti et al, 2019;Goyal & Dhamija, 2018;Hu & Loh, 2018;Rathnayaka Mudiyanselage, 2018;Ong & Djajadikerta, 2020;Trotman & Trotman, 2015;Wang, 2017).…”